Examlex
Enquiry involves the auditor observing the actual control being performed.
Other Comprehensive Income
Components of comprehensive income that are excluded from net income, including items such as unrealized gains or losses on foreign investments, pension plan adjustments.
IFRS
A collection of global accounting standards, International Financial Reporting Standards dictate the reporting methods for specific transactions and events in financial statements.
Other Comprehensive Income (OCI)
Items of income and expense that are not included in net income but directly affect equity, such as changes in the value of foreign investments.
Statement of Changes
A financial report detailing the changes in equity of a company over a period, including transactions with shareholders and comprehensive income.
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